#leger__ledger__account_book__accountbook__book_of_account__book  a record in which commercial accounts are recorded; "they got a subpoena to examine our books"
  supertype:  #record.document  a document that can serve as legal evidence of a transaction; "they could find no record of the purchase"
  subtype:  #cost_ledger  #general_ledger  #subsidiary_ledger  #daybook
  member:  #method_of_accounting__accounting__accounting_system  a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts

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